Semiconductor arrangements, such as integrated circuits, comprise structures that perform various functionality. For example, a gate structure of a transistor controls current flowing through a channel of the transistor, generally to serve as a switch within an integrated circuit. Etching processes and masks are used to define and form structures of a semiconductor arrangement. In an example, a mask is formed over a layer of material. An etching process is performed through the mask to etch portions of the layer not protected by the mask. In this way, portions of the layer are etched away to define a structure for the semiconductor arrangement.